Convention on mutual administrative assistance in tax matters
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JOINT COUNCIL OF EUROPE/OECD CONVENTION ON …
www.oecd.org4 TEXT OF THE CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS PREAMBLE The member states of the Council of Europe and the Member countries of the ...
CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE …
www.oecd.orgConvention on Mutual Administrative Assistance in Tax Matters Text amended by the provisions of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, which entered into force on
Convention Signed at Seoul June 4, 1976; Ratified by the ...
www.irs.govyear. The Convention establishes maximum rates of withholding tax in the source country on income payments flowing between the two countries. The rate of withholding tax on portfolio dividends is
LEGISLATIVE COUNCIL BRIEF INLAND REVENUE …
www.legco.gov.hk- 3 - of additional tax not exceeding the amount of tax undercharged (vis-à-vis an amount trebling the tax undercharged, as currently imposed for
Financial Secretary in the Ministry of Finance - thebfsb.com
thebfsb.com00487577-2 6 Competent Authority will share information with the jurisdiction of the Party to the BCCA’s Competent Authority. Exchange of information under the MCAA or …
AGREEMENT ON COMPREHENSIVE ECONOMIC PARTNERSHIP …
www.mofa.go.jpagreement on comprehensive economic partnership among japan and member states of the association of southeast asian nations table of contents
The new BEPS and transfer pricing law passed in Hong Kong
www.pwchk.comNews Flash Hong Kong Tax www.pwchk.com The new BEPS and transfer pricing law passed in Hong Kong July 2018 Issue 9 In brief The Legislative Council passed the base erosion and profit shifting (BEPS) and transfer pricing (TP) Bill
legislation contained in the Taxes Consolidation Act 1997 ...
www.revenue.ieUpdated November 2016 [2.2.1] Corporation Tax - General Background [Note: the contents of this Instruction are based on legislation in force up to